Hahn Company uses a job-order costing system. Its plantwide predetermined overhead rate uses direct labor-hours as the allocation base. The company pays its direct laborers $12.00 per hour. During the year, the company started and completed only two jobsJob Alpha, which used 65,100 direct labor-hours, and Job Omega. The job cost sheets for these two jobs are shown below:

Job Alpha
Direct materials	?
Direct labor	?
Manufacturing overhead applied	?
Total job cost	$ 1,632,000

Job Omega
Direct materials	$ 195,400
Direct labor	326,400
Manufacturing overhead applied	136,000
Total job cost	$ 657,800

1. Calculate the plantwide predetermined overhead rate.
2. Complete the job cost sheet for Job Alpha.
   1. Direct Materials =
   2. Direct Labor =
   3. Manufacturing Overhead Applied =
   4. Total Job Cost =